Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE: January 11. 2018 FILE NO.: WR 148793

Assessed Person(s): F.H. Applicant(s): F.H. Respondent(s): City of Toronto Property Location(s): Withheld Municipality(ies): City of Toronto Roll Number(s): Withheld Appeal Number(s): 3165263 Taxation Year(s): 2016 Hearing Event No.: 686364

Legislative Authority: Section 323.(1)(e) of the City of Toronto Act, 2006, S.O. 2006, c. 11, Sched. A.

Heard: September 22, 2017 in Toronto, Ontario

APPEARANCES:

Parties F.H.

Counsel⁺/Representative Self-represented

Parties City of Toronto

Counsel⁺/Representative Jennifer Boyczuk⁺ and Melanie Shankar

DECISION OF THE BOARD DELIVERED BY MARGARITA OKHOVATI

INTRODUCTION

1F.H., (the “Applicant”) is an 83-year old man who lives by himself in a semi-detached house. The subject property has 3-bedroom, 2-bathroom, a finished basement with a separate entrance and a garage space. The subject property was purchased in 1970 for $32,495.00. The 2016 property taxes of the subject are $3,501.78. The Applicant received a property tax rebate of $371.43 from the City of Toronto (the “City”) therefore, the outstanding taxes for 2016 is $3,130.35. The Applicant has been receiving rebate from the City since 2014.

2The Applicant filed this application with the City seeking a cancellation, reduction or refund of property taxes for the 2016 taxation year on the basis of sickness and extreme poverty pursuant to s. 323. (1)(e) of the City of Toronto Act, 2006, S.O. 2006, c.11, Sched. A. (“Act”).

ISSUE

3The issue before the Board is to determine whether the Applicant’s property taxes for the 2016 taxation year should be cancelled, reduced or refunded as a result of the Applicant’s inability to pay due to sickness or extreme poverty under the Act.

DECISION

4The Board finds that based on the evidence before it, the Applicant would have been able to pay his 2016 property taxes notwithstanding its finding of sickness. The Board finds that in 2016 the Applicant was not in a condition of extreme poverty. The Board therefore, dismisses this application for the 2016 taxation year.

REASONS FOR DECISION

Legislation

5Section 323.(1)(e) of the Act provides:

Upon application to the city treasurer made in accordance with this section, the City may cancel, reduce or refund all or part of taxes levied on land in the year in respect of which the application is made if,

(e) the applicant is unable to pay taxes because of sickness or extreme poverty;

6In making a determination in this application, the Board must first determine whether sickness or extreme poverty exists, which is the first part of the two-part test. If neither sickness nor extreme poverty exists, the Applicant would not qualify for relief. If either exists, to fulfill the second part of the test, the Applicant must demonstrate an inability to pay all or part of his property taxes.

EVIDENCE AND ANALYSIS

Sickness

7The Applicant stated that in 2001, he had open heart surgery and as a result he stopped working in 2003. He stated that presently he is getting treatment for Angina and blood pressure. The Applicant provided the Board with a statement from Dr. M. M. Jackson regarding his illness (Exhibit 2).

Extreme Poverty

8[8] The term “extreme poverty” is not defined under the Act. In determining whether the Applicant is in a situation of extreme poverty, the Board has to consider the evidence presented by the Applicant regarding his financial situation, which is not limited to his income and expenses.

Applicant’s Evidence and Position

9The Applicant testified that he has been living alone after his wife passed away in 2011 from Alzheimer. He stated that he had to borrow $100,000.00 from his line of credit in order to put his wife in a nursing home. He stated further that he has two sons who live in Vancouver and do not assist him financially.

10The Applicant submitted a copy of the Form 1 – Financial Information (Exhibit 1) and also provided evidence at the hearing regarding his total monthly income, expenses, assets and liabilities as shown below.

Income Pension (CPP) $1,044.09 Ontario Old Age Security $ 573.23 Pension (Company) $ 723.43 Other Income $ 339.85 Income Total $2,680.60/month

Expenses a. Property Taxes $ 260.88 b. Home Insurance $ 95.00 c. Water $ 29.00 d. Heat $ 145.00 e. Hydro $ 97.00 f. Telephone/Cable/